Notice u/s 143(2)(ii) Doesn't Bar Advance Rulings; Not Considered a Pending Case Per Section 245R(2) Proviso.

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....AAR Application - case was pending or not - mere issuance of a notice u/s 143(2)(ii) of the Act which merely stated that the AO would like some further information on certain points in connection with the return that was filed would not result in attracting the bar under clause (i) of the proviso to Section 245R(2) - HC....